The Nigeria Customs Service Board (NCSB) has approved a de minimis threshold of $300 for low-value consignments imported via express shipments and passenger baggage, effective Monday, September 8, 2025.
This decision, made during the board’s 63rd meeting chaired by Finance Minister Wale Edun, aims to simplify customs clearance, enhance trade facilitation, and support e-commerce and travellers by exempting goods valued below $300 from customs duties and related taxes.
The board clarified that the exemption applies to eligible goods up to four importations per annum, excluding prohibited or restricted items, aligning with provisions of the Nigeria Customs Service Act, 2023, and international agreements such as the WTO Trade Facilitation Agreement.
NCS also announced the establishment of multi-channel helpdesk platforms to provide guidance and address inquiries during implementation, which is expected to boost cross-border e-commerce and streamline clearance processes.
In addition, the board disclosed disciplinary actions, including demotion and mandatory medical re-evaluation for two officers following misconduct investigations, underscoring its commitment to accountability and integrity.

